Tài liệu Dependent Relative Tax Credit pdf

Dependent Relative
Tax Credit
IT 46
ver 11.11
RPC001284_EN_WB_L_2
Introduction
You can claim the Dependent Relative tax credit if you maintain at
your own expense a:
w Relative, including a relative of your spouse or civil partner, who is
 unable,duetooldageorinrmity,tomaintainhimselforherself
w Widowed father or mother of yourself, your spouse or civil partner
or a parent of your civil partner who is himself or herself a
surviving civil partner, regardless of the state of his or her health
w Son or daughter or a child of your civil partner who resides with
you and on whose services you are compelled to depend due to
 oldageorinrmity.
Amount of the tax credit
The annual amount of the dependent relative tax credit is given in
LeaetIT1‘TaxCredits,ReliefsandRates’.
Iftheincomeofyourdependentrelativeexceedstherelevantlimit,
notaxcreditisdue.Therelevantlimitisrevisedeachyearandis
giveninLeaetIT1‘TaxCredits,ReliefsandRates’.
All income of your relative, such as pensions, deposit interest,
incomereceivedunderdeedofcovenant,etc.,istakenintoaccount
forthepurposesoftherelevantlimit.
How is the claim made?
The dependent relative tax credit can be claimed using any of the
following methods:
Internet-YoucanclaimovertheInternetusingourPAYE Anytime
service.Forfurtherdetailsvisitwww.revenue.ie
Text Message - Text CREDIT PPS-number PIN RELATIVE to

51829.(ThePINnumberrequestedisthenumberusedtoaccess
PAYEAnytime).Forexample,ifyourPPSnumberis1234567A,
andyourPINnumberis654321andyouwanttoclaimadependent
relative tax credit simply text:
CREDIT 1234567A 654321 RELATIVE to 51829
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Telephone - Contact your Regional Revenue LoCall Service whose
numberislistedonPage5.
Claim Form-CompleteFormDR1attachedtothisleaetorForm
DR2 if you are claiming for a son or daughter or a child of your civil
partnerwhoresideswithyou.
Ifyoupaytaxundertheself-assessmentsystem,thetaxcreditis
claimedbycompletingthe‘DependentRelative’sectiononyour
annualtaxreturn.
What happens if the Dependent Relative incurs Health
Expenses?
Ifthedependentrelativeincurshealthexpensesandyoucontribute
to these expenses, you may be entitled to claim tax relief in respect
oftheamountpaidbyyou.Reliefcanbeclaimedforexpensessuch
asdoctors’bills,maintenanceortreatmentinahospital,prescribed
drugsormedicines,etc.Ifthedependentrelativeisresidentinan
approved nursing home, and you contribute to the nursing home
fees, you may also be entitled to claim tax relief in respect of some
oftheexpensesincurred.
Note,for2007andsubsequentyears,itisnotnecessaryforyou
toqualifyfortheDependentRelativetaxcreditinorderforyouto
claim tax relief for health expenses paid by you in respect of your
dependentrelative.
From2007youmayclaimtaxreliefinrespectofanyqualifying

healthexpensespaidbyyouinrespectofanyindividual.
You cannot claim relief for:
w Any health expenses, which have been or will be paid or
recovered from any source such as from the Health Service
Executive, Local Authorities, under a contract of insurance, by
 compensation,etc.
w Expensespaidbytherelative.
ThisreliefcanbeclaimedovertheInternetusingourPAYE Anytime
service.Forfurtherdetailsvisitwww.revenue.ie
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Alternatively you can complete and submit Form Med 1 which
isalsoavailableonourwebsiteorfromourFormsandLeaets
serviceonLoCall1890306706.Ifyouarecallingfromoutsidethe
RepublicofIrelandpleasetelephone+353(1)7023050.
SeeLeaetIT6:AGuidetoclaimingHealthorMedicalExpenses
Relief.
Can more than one person claim for the same Dependent
Relative?
Yes.Iftwoormorepeoplemaintainthesamerelative,thetax
credit can be divided between them in proportion to the amount
contributedbyeach.
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Further Information
Thisleaetisforgeneralinformationonly.Youcangetfurther
information by visiting www.revenue.ie or by phoning your Regional
Revenue LoCall Service whose number is listed below
w Border Midlands West Region 1890 777 425
 Cavan,Monaghan,Donegal,
 Mayo,Galway,Leitrim,Longford,
Louth, Offaly, Roscommon,

Sligo, Westmeath
w Dublin Region 1890 333 425
 Dublin(CityandCounty)
w East & South East Region 1890 444 425
 Carlow,Kildare,Kilkenny,
 Laois,Meath,Tipperary,
 Waterford,Wexford,Wicklow
w South West Region 1890 222 425
 Clare,Cork,Kerry,Limerick
Pleasenotethattherateschargedfortheuseofthe1890(LoCall)
numbersmayvaryamongdifferentserviceproviders.
IfyouarecallingfromoutsidetheRepublicofIrelandplease
telephone+353(1)7023011.
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4-year time limit
A claim for tax relief must be made within 4 years after the end of
thetaxyeartowhichtheclaimrelates.
Accessibility
Ifyouareapersonwithadisabilityandrequirethisleaetinan
alternativeformattheRevenueAccessOfcercanbecontactedat
accessof
Thisleaetisintendedtodescribethesubjectingeneralterms.As
such, it does not attempt to cover every issue which may arise in
relationtothesubject.Itdoesnotpurporttobealegalinterpretation
ofthestatutoryprovisionsandconsequently,responsibilitycannot
be accepted for any liability incurred or loss suffered as a result of
relyingonanymatterpublishedherein.
Revenue Commissioners
November 2011